Articles by CA Ankit Gulgulia (Jain)

VAT Problems In E-Commerce Transactions - Amazon's Karnataka Case Study

Posted by CA Ankit Gulgulia (Jain) 07 October 2014 22586 Views

VAT Problems In E-Commerce Transactions Amazons Karnataka Case Study (A Potential Noscitur Principle Issue) E-commerce transactions in India are gaining popularity at the very fast pace majorly due to its attributes of ease of shopping

Haryana VAT for Developers - A Sea of Uncertain Territories & Way Forward

Posted by CA Ankit Gulgulia (Jain) 03 September 2014 5906 Views

Continuing from my earlier writings on the subject matter of Haryana Vat for developers and builders, it is quite noteworthy that the recently implemented notification of 1% composition scheme as prescribed under new inserted Rule 49A of Haryana Rule

Service Tax and VAT Jargon on Softwares and Software Licensing Simplified!!

Posted by CA Ankit Gulgulia (Jain) 17 June 2014 119281 Views

Softwares due to its very inherent nature of intangibility & deliverability have always been a matter of grey area for tax professionals and trade. This article intends to discuss the complexities surrounding the Software Industry in regard to Se

Haryana VAT - State VAT v. Builders v. Flat Owners - A Triangular Tussle

Posted by CA Ankit Gulgulia (Jain) 09 April 2014 13497 Views

If you have an open property interest or if you have purchased a property in Haryana or if you a builder / Developer in Haryana, then you might have been aware about few frivolous issues viz, demand notice that the builders are raising on the buyers

Sale of software - Royalty vs Business inc

Posted by CA Ankit Gulgulia (Jain) 31 March 2014 17251 Views

Recently, it has been held by Honble Delhi ITAT in case of Halliburton Export Inc. v. Assistant Director of Income-tax (International Taxation), Circle-1(2) [2014] 43 taxmann.com 223 (Delhi - Trib.) that where there is a case of Sale of Softwa

How to Choose CA Firm for Articleship - 10 Key Decisors

Posted by CA Ankit Gulgulia (Jain) 03 January 2014 65779 Views

Heroes are made by the paths they choose, not the powers they are graced with. Brodi Ashton, EverneathIf you choose to not deal with an issue, then you give up your right of control over the issue and it will select the path

10 Qualities of Sachin Tendulkar That Can Make Your Professional Career / Studies Flourish

Posted by CA Ankit Gulgulia (Jain) 27 December 2013 58136 Views

I just keep it simple. Watch the ball and play it on merit. Sachin Tendulkar I hated every minute of training, but I said, 'Don't quit. Suffer now and live the rest of your life as a champion.' Muhammad Ali Having my morni

Central Excise Audit - A Practical Perspective

Posted by CA Ankit Gulgulia (Jain) 21 August 2013 44347 Views

Central Excise Audits Practical Perspective for Assessees Centra

Haryana VAT Circular - For Builders and Developers

Posted by CA Ankit Gulgulia (Jain) 04 June 2013 36359 Views

Recently Haryana VAT department has released a circular which might be of interest to the developers & builders across the state and conducting operations in Haryana. The Circular is No. 152/ST-1 dated 7th May, 2013 wherein several aspects in re

Physical affixing of Brand name on Goods - Not Sole Criterion

Posted by CA Ankit Gulgulia (Jain) 19 January 2013 8292 Views

Physical affixing of Brand name on Goods is not the sole criterion for denial of SSI Exemption under Central Excise We are sharing you an important analysis of judgement in case of CCE, CHENNAI-II v. M/s Australian Foods India Ltd. 20